Master File Report

The Master File Report is the document that must include the organizational structure of the business group, a description of its operations, financial activities, and financial positions.

At CONTADORES DOMINICANOS, we have extensive experience in everything related to Transfer Pricing, and we can assist your company in properly submitting the Master File Report.

Who is required to submit the Master File Report?

This report must be submitted by those taxpayers who are part of a multinational group and meet the connection criteria established in numeral 1 of Article 2 of the Regulation.

Deadline:

The deadline for submitting the Master File Report is within one hundred and eighty (180) days following the due date for the submission of the DIOR, starting from the 2021 fiscal period.

Reference:

DIOR submission due dates

May 3rd

July 29th

October 28th

January 28th

Penalties for non-compliance with Transfer Pricing in the Dominican Republic:

For failing to meet the established deadline or providing false information: the penalty will correspond to the fines specified in Article 257 of the Tax Code.
Failure to fulfill formal obligations: a fine of 5 to 30 minimum wages.
Failure to submit information: the fine established for non-compliance with formal obligations will be applied, and additionally, a penalty of 0.25% of the declared income from the previous fiscal period.

Our services include:

Submission of the Master File Report.